Pub Date : 2023-05-26DOI: 10.31470/2306-546x-2023-57-78-83
O. Rozhenko, Juscius Vytautas
The actuality of the topic lies in the interest in the results of socio-economic activity and the need to increase the current level of achieving sustainable development, which, in turn, requires the improvement of the appropriate methodological and managerial tools. The methodological basis of the article became historical method, method of reconstruction of cause-and-effect relationships, dialectical method, method of system-structural analysis and synthesis, economic-statistical method. The purpose of the research is to develop a theory of ensuring sustainable development. The main task, which implementation leads to the achievement of the research goal, is the formation of a strategy and environment for sustainable development, which, in turn, calls for the analysis of sustainable development trends. The results of work. The tendencies of changes in the index of sustainable development in the Republic of Lithuania and in Ukraine for the period of 2015-2021 were evaluated and compared. The rate of change of this index in the Republic of Lithuania every year, except for 2020-2021, changed the value of the dynamics to the opposite; in Ukraine - the negative value of this indicator was observed during 2015-2016. A set of management strategies for ensuring sustainable development is proposed, which consists of the following types (survival, existence, limited growth and growth) and a methodology for determining these types of strategies. To determine the type of strategy, a matrix field has been developed, which separate zone corresponds to one of the types of strategy. The current condition and dynamics of sustainable development goals in Ukraine are in the quadrants of the "Relative growth" and "Growth" matrix. The value of achieving the goals of sustainable development in the Republic of Lithuania was approximately the same in the "Existence", "Limited growth", and "Growth" zones. An environment for ensuring sustainable development has been formed, which consists of internal and external parts, includes political, financial, economic and organizational conditions.
{"title":"Tendencies and strategy for sustainable development: Lithuania-Ukraine","authors":"O. Rozhenko, Juscius Vytautas","doi":"10.31470/2306-546x-2023-57-78-83","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-57-78-83","url":null,"abstract":"The actuality of the topic lies in the interest in the results of socio-economic activity and the need to increase the current level of achieving sustainable development, which, in turn, requires the improvement of the appropriate methodological and managerial tools. The methodological basis of the article became historical method, method of reconstruction of cause-and-effect relationships, dialectical method, method of system-structural analysis and synthesis, economic-statistical method. The purpose of the research is to develop a theory of ensuring sustainable development. The main task, which implementation leads to the achievement of the research goal, is the formation of a strategy and environment for sustainable development, which, in turn, calls for the analysis of sustainable development trends. The results of work. The tendencies of changes in the index of sustainable development in the Republic of Lithuania and in Ukraine for the period of 2015-2021 were evaluated and compared. The rate of change of this index in the Republic of Lithuania every year, except for 2020-2021, changed the value of the dynamics to the opposite; in Ukraine - the negative value of this indicator was observed during 2015-2016. A set of management strategies for ensuring sustainable development is proposed, which consists of the following types (survival, existence, limited growth and growth) and a methodology for determining these types of strategies. To determine the type of strategy, a matrix field has been developed, which separate zone corresponds to one of the types of strategy. The current condition and dynamics of sustainable development goals in Ukraine are in the quadrants of the \"Relative growth\" and \"Growth\" matrix. The value of achieving the goals of sustainable development in the Republic of Lithuania was approximately the same in the \"Existence\", \"Limited growth\", and \"Growth\" zones. An environment for ensuring sustainable development has been formed, which consists of internal and external parts, includes political, financial, economic and organizational conditions.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132463395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.31470/2306-546x-2023-57-138-142
Volodymyr Studinski, Galyna Studinska
Formulation of the problem. The modern Russian-Ukrainian war, which began back in 2014 with the occupation of Crimea and parts of the Donetsk and Luhansk regions, as well as its subsequent continuation and deployment of a full-scale invasion of the territory of Ukraine by the Russian army, which led to serious destruction of the cities and villages of our country, set a number of serious issues not only in the context of the functioning of the country's economy, but also in the context of its post-war recovery. The issue of economic recovery of Ukraine is now being actively considered and studied both by our state and by partner countries. Reforming the monetary system of Ukraine in this context takes on special importance. The subject of research is the monetary system of Ukraine in historical dynamics. The purpose of this study is to determine possible prospects for reforming the modern monetary system of Ukraine in the post-war period. Also determination of prospects for integration of the monetary system of Ukraine into the monetary system of the EU. The methodological basis of the research is historical, analytical, comparative and statistical methods. Research results. In the article, an attempt is made to consider the issue of the perspective of the reform of the monetary system of Ukraine in the post-war period and to determine the orientations of its development in the future. Field of application. The results of the article can be used by universities, public and political organizations, students, graduate students, teachers; state administration bodies. Conclusions. As a result of the full-scale aggression of the Russian Federation against Ukraine, a number of serious problems arose in the field of finance. In particular, this concerns the monetary system of Ukraine. First of all, we are talking about stabilization of the national currency and control of inflationary processes. In the post-war period, the question of bringing the money and commodity mass into line, as well as the exchange rate of the national currency, the hryvnia, with other currencies of the world, will arise acutely.
{"title":"Monetary reform in the context of the post-war economic recovery of Ukraine: posing the question","authors":"Volodymyr Studinski, Galyna Studinska","doi":"10.31470/2306-546x-2023-57-138-142","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-57-138-142","url":null,"abstract":"Formulation of the problem. The modern Russian-Ukrainian war, which began back in 2014 with the occupation of Crimea and parts of the Donetsk and Luhansk regions, as well as its subsequent continuation and deployment of a full-scale invasion of the territory of Ukraine by the Russian army, which led to serious destruction of the cities and villages of our country, set a number of serious issues not only in the context of the functioning of the country's economy, but also in the context of its post-war recovery. The issue of economic recovery of Ukraine is now being actively considered and studied both by our state and by partner countries. Reforming the monetary system of Ukraine in this context takes on special importance. The subject of research is the monetary system of Ukraine in historical dynamics. The purpose of this study is to determine possible prospects for reforming the modern monetary system of Ukraine in the post-war period. Also determination of prospects for integration of the monetary system of Ukraine into the monetary system of the EU. The methodological basis of the research is historical, analytical, comparative and statistical methods. Research results. In the article, an attempt is made to consider the issue of the perspective of the reform of the monetary system of Ukraine in the post-war period and to determine the orientations of its development in the future. Field of application. The results of the article can be used by universities, public and political organizations, students, graduate students, teachers; state administration bodies. Conclusions. As a result of the full-scale aggression of the Russian Federation against Ukraine, a number of serious problems arose in the field of finance. In particular, this concerns the monetary system of Ukraine. First of all, we are talking about stabilization of the national currency and control of inflationary processes. In the post-war period, the question of bringing the money and commodity mass into line, as well as the exchange rate of the national currency, the hryvnia, with other currencies of the world, will arise acutely.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132670825","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.31470/2306-546x-2023-57-126-132
Kostia Hunko
Relevance of the research topic. In the conditions of transformative transformations, the need to increase the quality level of the institutional foundations of state financial control, taking into account foreign experience, is increasing. It is expedient to improve the approaches to determining the priority directions for the development of state financial control, which will contribute to strengthening the level of manageability of the state finance system. Formulation of the problem. State financial control must meet the important tasks of increasing the efficiency of the use of budget funds, the effectiveness of budget expenditures, which will contribute to social development. Analysis of recent research and publications. The question of the development of state financial control is quite widespread in scientific research. These are the scientific works of well-known domestic and foreign scientists: P. Samuelson, I. Chugunov, L. Lysiak, V. Makogon, V. Oparin, M. Pasichny, V. Pihotskyi, I. Stefanyuk, V. Fedosov, O. Shevchuk and others. Highlighting unexplored parts of the general problem. It is important to increase the level of efficiency of state financial control, the effectiveness of budget expenditures. It is necessary to use state financial control as an effective component of the state financial policy of social development. Setting the task, the goal of the research. The main tasks of the research are to reveal the essence of state financial control in the conditions of social transformation; development of provisions on increasing the level of efficiency of state financial control, the effectiveness of the use of budget funds. The purpose of the study is to reveal the institutional foundations of the development of state financial control. Method or methodology of research. The article uses a set of methods and approaches of scientific research: systemic, factorial, comparative, synthesis, generalization, scientific abstraction and others. Presentation of the main material (results of work). The essence of the institutional foundations of the development of state financial control in the conditions of social transformation is revealed; received further development of the provision on increasing the level of efficiency in the use of budget funds. The mechanisms of the functioning of state financial control as a component of the state finance management system have been improved. Field of application of results. The results of the study can be used in the process of developing the system of state financial control, improving the efficiency of the use of budget funds. Conclusions according to the article. State financial control in the system of regulation of economic relations is an important tool for the implementation of financial and budgetary policy. In order to increase the efficiency of the use of budget funds, it is important to substantiate scientific approaches to the formation of the institutional foundations of the state fin
{"title":"Institutional principles of state financial control development","authors":"Kostia Hunko","doi":"10.31470/2306-546x-2023-57-126-132","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-57-126-132","url":null,"abstract":"Relevance of the research topic. In the conditions of transformative transformations, the need to increase the quality level of the institutional foundations of state financial control, taking into account foreign experience, is increasing. It is expedient to improve the approaches to determining the priority directions for the development of state financial control, which will contribute to strengthening the level of manageability of the state finance system. Formulation of the problem. State financial control must meet the important tasks of increasing the efficiency of the use of budget funds, the effectiveness of budget expenditures, which will contribute to social development. Analysis of recent research and publications. The question of the development of state financial control is quite widespread in scientific research. These are the scientific works of well-known domestic and foreign scientists: P. Samuelson, I. Chugunov, L. Lysiak, V. Makogon, V. Oparin, M. Pasichny, V. Pihotskyi, I. Stefanyuk, V. Fedosov, O. Shevchuk and others. Highlighting unexplored parts of the general problem. It is important to increase the level of efficiency of state financial control, the effectiveness of budget expenditures. It is necessary to use state financial control as an effective component of the state financial policy of social development. Setting the task, the goal of the research. The main tasks of the research are to reveal the essence of state financial control in the conditions of social transformation; development of provisions on increasing the level of efficiency of state financial control, the effectiveness of the use of budget funds. The purpose of the study is to reveal the institutional foundations of the development of state financial control. Method or methodology of research. The article uses a set of methods and approaches of scientific research: systemic, factorial, comparative, synthesis, generalization, scientific abstraction and others. Presentation of the main material (results of work). The essence of the institutional foundations of the development of state financial control in the conditions of social transformation is revealed; received further development of the provision on increasing the level of efficiency in the use of budget funds. The mechanisms of the functioning of state financial control as a component of the state finance management system have been improved. Field of application of results. The results of the study can be used in the process of developing the system of state financial control, improving the efficiency of the use of budget funds. Conclusions according to the article. State financial control in the system of regulation of economic relations is an important tool for the implementation of financial and budgetary policy. In order to increase the efficiency of the use of budget funds, it is important to substantiate scientific approaches to the formation of the institutional foundations of the state fin","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"136 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133615656","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.31470/2306-546x-2023-57-32-45
L. Horoshkova, O. Menshov, O. Vasyl’yeva, A. Sumets, Ihor Ryshykov
Relevance of the research topic. With the outbreak of the war and the need for post-war reconstruction of the country, there is a need to resume and optimize the operation of transport taking into account “green” requirements, these necessity is caused by the further European integration of Ukraine and the implementation of the state environmental policy, which will ensure the compliance of the national sphere of freight transportation with the requirements of the European Green Course (The European Green Deal, hereinafter referred to as the EGD). Problem statement. All this requires the formation of an effective transport system in Ukraine during the war and taking into consideration the needs of the country's post-war recovery. For this reason, there is a need to conduct an analysis of the state and efficiency of transport in Ukraine by various modes of transport and perform predictive modeling of prospects and opportunities for expanding the use of water transport. Analysis of recent research and publications. The thorough analysis of the mass of information on the researched issue, published by domestic scientists, made it possible to ascertain the fact, nowadays there is no sufficient attention to the consideration of the issue of development and forecasting of the most effective models of transport provision in the context of types of transport in the conditions of war and post-war reconstruction of Ukraine. Unsolved parts of the general problem. These days, the issue of predictive modeling of the ecologically oriented transport and logistics system of Ukraine in war conditions remains insufficiently researched. Study task and objective. The main goal of the study is to analyze the state of transportation by various modes of transport in Ukraine, to determine the impact of the war on the country's transport infrastructure with the aim of forming a predictive model for the optimization of the country's transport and logistics system in the conditions of the war and the country's post-war recovery. Research method and methodology. In the process of conducting the research, general scientific (analysis and synthesis, induction and deduction, group analysis) and special (abstraction, modelling, etc.) methods of studying economic phenomena and processes are used. The main material (study results). In order to build an ecologically oriented model of transport and logistics infrastructure, an analysis of the dynamics and volume of cargo transportation is carried out and the possibilities of optimizing their structure are determined. It is established that the volume of transportation by water transport has significantly decreased since 2009, in contrast to the situation with road transportation. Railway transportation began to decline in 2014. The conducted analysis allows us to draw a conclusion: over the past ten years, road transport has significantly increased its importance on the freight transport market of Ukraine, while other types of tra
{"title":"Logistics technologies for the potential management of marine and river transport in Ukraine","authors":"L. Horoshkova, O. Menshov, O. Vasyl’yeva, A. Sumets, Ihor Ryshykov","doi":"10.31470/2306-546x-2023-57-32-45","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-57-32-45","url":null,"abstract":"Relevance of the research topic. With the outbreak of the war and the need for post-war reconstruction of the country, there is a need to resume and optimize the operation of transport taking into account “green” requirements, these necessity is caused by the further European integration of Ukraine and the implementation of the state environmental policy, which will ensure the compliance of the national sphere of freight transportation with the requirements of the European Green Course (The European Green Deal, hereinafter referred to as the EGD). Problem statement. All this requires the formation of an effective transport system in Ukraine during the war and taking into consideration the needs of the country's post-war recovery. For this reason, there is a need to conduct an analysis of the state and efficiency of transport in Ukraine by various modes of transport and perform predictive modeling of prospects and opportunities for expanding the use of water transport. Analysis of recent research and publications. The thorough analysis of the mass of information on the researched issue, published by domestic scientists, made it possible to ascertain the fact, nowadays there is no sufficient attention to the consideration of the issue of development and forecasting of the most effective models of transport provision in the context of types of transport in the conditions of war and post-war reconstruction of Ukraine. Unsolved parts of the general problem. These days, the issue of predictive modeling of the ecologically oriented transport and logistics system of Ukraine in war conditions remains insufficiently researched. Study task and objective. The main goal of the study is to analyze the state of transportation by various modes of transport in Ukraine, to determine the impact of the war on the country's transport infrastructure with the aim of forming a predictive model for the optimization of the country's transport and logistics system in the conditions of the war and the country's post-war recovery. Research method and methodology. In the process of conducting the research, general scientific (analysis and synthesis, induction and deduction, group analysis) and special (abstraction, modelling, etc.) methods of studying economic phenomena and processes are used. The main material (study results). In order to build an ecologically oriented model of transport and logistics infrastructure, an analysis of the dynamics and volume of cargo transportation is carried out and the possibilities of optimizing their structure are determined. It is established that the volume of transportation by water transport has significantly decreased since 2009, in contrast to the situation with road transportation. Railway transportation began to decline in 2014. The conducted analysis allows us to draw a conclusion: over the past ten years, road transport has significantly increased its importance on the freight transport market of Ukraine, while other types of tra","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117286352","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.31470/2306-546x-2023-57-15-26
L. Horoshkova, O. Maslova, Diana Chornobuk
Relevance of the research topic. During the year of the war (as of February 2023), due to the full-scale invasion of Russia, the total amount of damage caused to the infrastructure of Ukraine amounted to 143.8 billion dollars. These are more than 150,000 destroyed residential buildings, 25,000 km of state and local roads, 3,170 educational institutions, enterprises of the national economy, medical institutions, infrastructure facilities, etc. This list, unfortunately, can be continued. But everything destroyed after the war will have to be rebuilt. Therefore, education must respond to the changes in the labor market due to the war in the direction of training a sufficient number of personnel who will be involved in reconstruction. Vocational and technical education has powerful opportunities in the context of the assigned tasks, it is it that must respond to current realities and future needs. Formulation of the problem. Vocational (vocational and technical) education is popular abroad, which cannot be observed in Ukraine. The significant advantages of a technical vocational school are the possibility of quickly mastering a profession, retraining, obtaining an additional specialty, etc. Since the beginning of the war, the labor market of Ukraine has undergone significant changes, but the domestic economy has to some extent adapted to the state of war. Under such conditions, labor professions will be most in demand in the near future, as such specialists are necessary for the reconstruction of the country. Therefore, there is a need to conduct research on the prospects for the development of vocational education in order to meet the new requirements of the labor market and the post-war recovery of the country. Analysis of recent research and publications. There is a fairly large number of scientific studies devoted to the current state and prospects for the development of vocational education. But taking into account the state of war and the need for post-war reconstruction of the country, there is a need for additional research in order to solve new tasks and prospects for the further development of the country's economy. Highlighting unexplored parts of the general problem. The issue of managing the process of restoring the country and rebuilding its economy is inextricably linked to the process of reforming the education sector, therefore the search for effective models and mechanisms for the development of the vocational education system in accordance with the requirements of the labor market is necessary today. Setting the task, the goal of the research. The above circumstances determine the expediency of conducting a study of the state and prospects for the development of the vocational education system in Ukraine, taking into account the requirements of the labor market and the needs of Ukraine's post-war recovery. Research method and methodology. In the process of conducting the research, general scientific (analysis and synthesis, inducti
{"title":"The labor market and technology of staff training for the post-war reconstruction of Ukraine","authors":"L. Horoshkova, O. Maslova, Diana Chornobuk","doi":"10.31470/2306-546x-2023-57-15-26","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-57-15-26","url":null,"abstract":"Relevance of the research topic. During the year of the war (as of February 2023), due to the full-scale invasion of Russia, the total amount of damage caused to the infrastructure of Ukraine amounted to 143.8 billion dollars. These are more than 150,000 destroyed residential buildings, 25,000 km of state and local roads, 3,170 educational institutions, enterprises of the national economy, medical institutions, infrastructure facilities, etc. This list, unfortunately, can be continued. But everything destroyed after the war will have to be rebuilt. Therefore, education must respond to the changes in the labor market due to the war in the direction of training a sufficient number of personnel who will be involved in reconstruction. Vocational and technical education has powerful opportunities in the context of the assigned tasks, it is it that must respond to current realities and future needs. Formulation of the problem. Vocational (vocational and technical) education is popular abroad, which cannot be observed in Ukraine. The significant advantages of a technical vocational school are the possibility of quickly mastering a profession, retraining, obtaining an additional specialty, etc. Since the beginning of the war, the labor market of Ukraine has undergone significant changes, but the domestic economy has to some extent adapted to the state of war. Under such conditions, labor professions will be most in demand in the near future, as such specialists are necessary for the reconstruction of the country. Therefore, there is a need to conduct research on the prospects for the development of vocational education in order to meet the new requirements of the labor market and the post-war recovery of the country. Analysis of recent research and publications. There is a fairly large number of scientific studies devoted to the current state and prospects for the development of vocational education. But taking into account the state of war and the need for post-war reconstruction of the country, there is a need for additional research in order to solve new tasks and prospects for the further development of the country's economy. Highlighting unexplored parts of the general problem. The issue of managing the process of restoring the country and rebuilding its economy is inextricably linked to the process of reforming the education sector, therefore the search for effective models and mechanisms for the development of the vocational education system in accordance with the requirements of the labor market is necessary today. Setting the task, the goal of the research. The above circumstances determine the expediency of conducting a study of the state and prospects for the development of the vocational education system in Ukraine, taking into account the requirements of the labor market and the needs of Ukraine's post-war recovery. Research method and methodology. In the process of conducting the research, general scientific (analysis and synthesis, inducti","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132235990","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.31470/2306-546x-2023-57-69-77
O. Perchuk, Oleksandr Artyukh
The subject of research: theoretical and organizational aspects of personal military accounting at enterprises and directions for their improvement. The purpose of the study of issues of organization and maintenance of military records in Ukraine in the conditions of modern challenges and threats. Method or methodology for conducting research. The methodological basis of the research is the general scientific dialectical method, methods of induction, deduction. When studying the theory and current practice of military accounting at domestic enterprises, the methods of evaluation, comparison, comparison, grouping, and classification were used. When researching the normative and legal foundations of the organization of military accounting in Ukraine, its role in the implementation of the state's mobilization policy, the following were used: for the purpose of comprehensive knowledge of the object of research - dialectical method, methods of analysis and synthesis; to identify the advantages and disadvantages of various types of military accounting - the method of comparison and logical generalization; for the purpose of visual representation of the material, theoretical and practical provisions - a method of observation, generalization and graphic representation of data. The results of research and conclusions. The article examines current issues regarding the organizational and legal support of the organization and keeping military records in Ukraine. The peculiarities of the organization and maintenance of military accounting at enterprises were analyzed and critically evaluated, taking into account modern conditions. The components of the mechanism of effective interaction with the district (city) territorial centers of recruitment and social support in matters of military record keeping are defined, problems are outlined and ways to solve them are proposed.
{"title":"Theoretical basis of accounting payments to employees of health care institutions","authors":"O. Perchuk, Oleksandr Artyukh","doi":"10.31470/2306-546x-2023-57-69-77","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-57-69-77","url":null,"abstract":"The subject of research: theoretical and organizational aspects of personal military accounting at enterprises and directions for their improvement. The purpose of the study of issues of organization and maintenance of military records in Ukraine in the conditions of modern challenges and threats. Method or methodology for conducting research. The methodological basis of the research is the general scientific dialectical method, methods of induction, deduction. When studying the theory and current practice of military accounting at domestic enterprises, the methods of evaluation, comparison, comparison, grouping, and classification were used. When researching the normative and legal foundations of the organization of military accounting in Ukraine, its role in the implementation of the state's mobilization policy, the following were used: for the purpose of comprehensive knowledge of the object of research - dialectical method, methods of analysis and synthesis; to identify the advantages and disadvantages of various types of military accounting - the method of comparison and logical generalization; for the purpose of visual representation of the material, theoretical and practical provisions - a method of observation, generalization and graphic representation of data. The results of research and conclusions. The article examines current issues regarding the organizational and legal support of the organization and keeping military records in Ukraine. The peculiarities of the organization and maintenance of military accounting at enterprises were analyzed and critically evaluated, taking into account modern conditions. The components of the mechanism of effective interaction with the district (city) territorial centers of recruitment and social support in matters of military record keeping are defined, problems are outlined and ways to solve them are proposed.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127512250","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.31470/2306-546x-2023-57-113-120
Y. Kostyk, A. Ovsiienko
The subject of the study is: socio-economic risks of a full-scale war of the russian federation against Ukraine and stabilization measures to overcome them in the context of the initiatives of the President of Ukraine. The purpose of the scientific article is to conduct a study of socio-economic problems caused by the full-scale war of the russian federation against Ukraine and stabilization measures to overcome them, taking into account the Presidential initiatives. Research methods. All research components are based on the main principles - scientificity, objectivity, systematicity, development, as well as methods of learning socio-economic processes of social development – analysis, synthesis, problem-chronological, comparative-analytical, statistical, systematic and complex approach. Work methodology. In the process of researching the specified issues, the following were taken as a basis: the main provisions of economic theory and the national economy, the work of domestic scientists and practitioners in the specified field, scientific and analytical intelligence of the Center for Economic and Social Research at the National Institute of Strategic Studies. Work results. The main scientific result of the study is the study of socio-economic risks of a full-scale war of the russian federation against Ukraine and stabilization measures to overcome them in the context of the initiatives of the President of Ukraine. Field of application of results. The results of this study can be applied in the field of studying the problems of political economy, national and regional economy, global economy. Conclusions. So, based on the context of our research, we can draw the following conclusions, that the full-scale war of the russian federation against Ukraine contributed to: loss of human capital; reduction of production; due to hostilities, the agricultural sector lost part of the harvest; destruction of logistics chains and part of the transport infrastructure; shortage of energy resources, and this, in turn, had a negative impact on the production and social spheres; increase in the cost of production processes; inflation; reduction of aggregate demand and reduction of commodity exports; stagnation of investments, which led to the loss of financial resources of enterprises; an increase in the deficit of the state budget and the state debt, due to an increase in spending on defense and social needs; bank lending decreased. However, taking into account the balanced socio-economic policy of all branches of state authorities, and in particular the President of Ukraine, and the support of foreign partners, it was possible to prevent the fall and stabilize the key sectors of the economy.
{"title":"Socio-economic risks of a full-scale war of the russian federation against Ukraine and stabilization measures to overcome them in the context of the initiatives of the President of Ukraine","authors":"Y. Kostyk, A. Ovsiienko","doi":"10.31470/2306-546x-2023-57-113-120","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-57-113-120","url":null,"abstract":"The subject of the study is: socio-economic risks of a full-scale war of the russian federation against Ukraine and stabilization measures to overcome them in the context of the initiatives of the President of Ukraine. The purpose of the scientific article is to conduct a study of socio-economic problems caused by the full-scale war of the russian federation against Ukraine and stabilization measures to overcome them, taking into account the Presidential initiatives. Research methods. All research components are based on the main principles - scientificity, objectivity, systematicity, development, as well as methods of learning socio-economic processes of social development – analysis, synthesis, problem-chronological, comparative-analytical, statistical, systematic and complex approach. Work methodology. In the process of researching the specified issues, the following were taken as a basis: the main provisions of economic theory and the national economy, the work of domestic scientists and practitioners in the specified field, scientific and analytical intelligence of the Center for Economic and Social Research at the National Institute of Strategic Studies. Work results. The main scientific result of the study is the study of socio-economic risks of a full-scale war of the russian federation against Ukraine and stabilization measures to overcome them in the context of the initiatives of the President of Ukraine. Field of application of results. The results of this study can be applied in the field of studying the problems of political economy, national and regional economy, global economy. Conclusions. So, based on the context of our research, we can draw the following conclusions, that the full-scale war of the russian federation against Ukraine contributed to: loss of human capital; reduction of production; due to hostilities, the agricultural sector lost part of the harvest; destruction of logistics chains and part of the transport infrastructure; shortage of energy resources, and this, in turn, had a negative impact on the production and social spheres; increase in the cost of production processes; inflation; reduction of aggregate demand and reduction of commodity exports; stagnation of investments, which led to the loss of financial resources of enterprises; an increase in the deficit of the state budget and the state debt, due to an increase in spending on defense and social needs; bank lending decreased. However, taking into account the balanced socio-economic policy of all branches of state authorities, and in particular the President of Ukraine, and the support of foreign partners, it was possible to prevent the fall and stabilize the key sectors of the economy.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129634659","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.31470/2306-546x-2023-57-109-113
V. Vynogradnya, Lyuda Burdonos
The article examines the peculiarities of state of war has the greatest impact on the ability of enterprises to develop and, in general, to remain competitive and profitable.The importance of state support has been proven by many factors, as entrepreneurs have received new challenges facing a large number of problems, in particular: the lack of a sufficient number of solvent customers in the domestic market, the unpredictability of the development of the situation in Ukraine; lack of sufficient capital; unavailability of credit funds; disruption of supply chains; inefficient, long and expensive logistics; personnel problems and others. At the same time, the impossibility of long-term planning by entrepreneurs is negative. The purpose of the article. Study of directions and instruments of state support for business entities, and their influence on the adoption of anti-crisis measures in the activities of entrepreneurs in modern conditions. The methods used in the research process: the work uses the method of analysis, generalization, and deduction. Results of the work: The main tasks and directions of state support of business entities in modern conditions have been established. The main problems of their development during the period of martial law are analyzed.
{"title":"State support of entrepreneurial activity in modern conditions","authors":"V. Vynogradnya, Lyuda Burdonos","doi":"10.31470/2306-546x-2023-57-109-113","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-57-109-113","url":null,"abstract":"The article examines the peculiarities of state of war has the greatest impact on the ability of enterprises to develop and, in general, to remain competitive and profitable.The importance of state support has been proven by many factors, as entrepreneurs have received new challenges facing a large number of problems, in particular: the lack of a sufficient number of solvent customers in the domestic market, the unpredictability of the development of the situation in Ukraine; lack of sufficient capital; unavailability of credit funds; disruption of supply chains; inefficient, long and expensive logistics; personnel problems and others. At the same time, the impossibility of long-term planning by entrepreneurs is negative. The purpose of the article. Study of directions and instruments of state support for business entities, and their influence on the adoption of anti-crisis measures in the activities of entrepreneurs in modern conditions. The methods used in the research process: the work uses the method of analysis, generalization, and deduction. Results of the work: The main tasks and directions of state support of business entities in modern conditions have been established. The main problems of their development during the period of martial law are analyzed.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116767403","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-31DOI: 10.31470/2306-546x-2023-56-183-193
I. Makarchuk, V. Malyshko, L. Yaremenko
The planning of the development of socio-economic systems has always been at the epicenter of attention of scientific representatives, and its conceptual basis was founded in the works of R. Braley, S. Myers, R. Ackoff, M. Powcock, A. Taylor. Separate methodological, organizational and methodological aspects of the financial security of enterprises are studied by foreign scientists, such as J. Siegel, R. Curtis, F. Li Cheng, J. Finnerty, Jai K. Shim, Ukrainian scientists, the main ones are: A. G. Belaya, O. V. Arefieva, I. T. Balabanov, I. A. Blank, Yu. M. Vorobyov, T. A. Kirsanova, V. M. Grineva, V. V. Kovalev, L. A. Ligonenko, G. A. Kramarenko, E. S. Stoyanova, L. A. Shvaiko, O. E. Chernaya, V. M. Sheludko and others. In conditions of financial instability of the national economy, the volatility of transformation processes, the emergence of financial and economic imbalances and uncertainty begins. Consequently, the efficiency of the functioning of the financial system, both at the macro and micro levels, is unsatisfactory and in modern conditions is characterized by numerous shortcomings, problems and contradictions. For the effective functioning of enterprises, it is necessary to increase the level of their financial security. Improper attention to the process of managing financial security in an enterprise leads to the emergence and development of crisis phenomena, complicates the process of getting out of them and hinders the process of economic growth of enterprises. In addition, in conditions of a low level of financial security, the financial stability, competitiveness and financial independence of business entities are deteriorating. Therefore, the key to the progressive development of the enterprise and the main prerequisite for its stable operation is the development of an effective system for assessing the level of financial security of the enterprise, the study of the main risks, dangers and threats that can affect the state of its financial security, and subsequently the formation of a strategy for managing the financial security of the enterprise. Therefore, the problem of managing the financial security of a business enterprise remains relevant. The purpose of writing this article is a theoretical substantiation of the main threats to the financial security of enterprises and the advisability of introducing the necessary measures to minimize existing risks and threats. The subject of the study is a set of theoretical and methodological approaches to assessing the level of enterprise security and identifying ways to strengthen it.
社会经济系统发展规划一直是科学代表关注的焦点，其概念基础建立在R. Braley、S. Myers、R. Ackoff、M. Powcock、A. Taylor等人的著作中。国外科学家如J. Siegel、R. Curtis、F. Li Cheng、J. Finnerty、Jai K. Shim等分别从方法论、组织和方法论方面对企业财务安全进行了研究，乌克兰科学家主要有:A. G. Belaya、O. V. Arefieva、I. T. Balabanov、I. A. Blank、Yu。M.沃罗约夫，T. A.基尔萨诺娃，V. M.格列涅娃，V. V.科瓦列夫，L. A.利戈年科，G. A.克拉玛连科，E. S.斯托扬诺娃，L. A.什瓦伊科，O. E.切尔纳亚，V. M.舍鲁德科等。在国民经济财政不稳定的情况下，改革进程的不稳定，财政和经济的不平衡和不确定性开始出现。因此，金融系统在宏观和微观两级的运作效率都不能令人满意，在现代条件下，其特点是有许多缺点、问题和矛盾。企业要想有效运作，就必须提高企业的财务安全水平。对企业财务安全管理过程的不重视，导致了危机现象的产生和发展，使危机的摆脱过程复杂化，阻碍了企业经济增长的进程。此外，在金融安全水平较低的情况下，企业实体的金融稳定性、竞争力和财务独立性正在恶化。因此，建立有效的企业财务安全水平评估体系，研究影响企业财务安全状态的主要风险、危险和威胁，进而形成管理企业财务安全的战略，是企业逐步发展的关键，也是企业稳定运行的主要前提。因此，管理企业财务安全的问题仍然是相关的。撰写本文的目的是对企业财务安全面临的主要威胁进行理论论证，并提出必要的措施来降低现有风险和威胁的可行性。本研究的主题是一套评估企业安全水平和确定加强企业安全的方法的理论和方法。
{"title":"Financial security of enterprises: characteristics, components, main threats and dangers","authors":"I. Makarchuk, V. Malyshko, L. Yaremenko","doi":"10.31470/2306-546x-2023-56-183-193","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-56-183-193","url":null,"abstract":"The planning of the development of socio-economic systems has always been at the epicenter of attention of scientific representatives, and its conceptual basis was founded in the works of R. Braley, S. Myers, R. Ackoff, M. Powcock, A. Taylor. Separate methodological, organizational and methodological aspects of the financial security of enterprises are studied by foreign scientists, such as J. Siegel, R. Curtis, F. Li Cheng, J. Finnerty, Jai K. Shim, Ukrainian scientists, the main ones are: A. G. Belaya, O. V. Arefieva, I. T. Balabanov, I. A. Blank, Yu. M. Vorobyov, T. A. Kirsanova, V. M. Grineva, V. V. Kovalev, L. A. Ligonenko, G. A. Kramarenko, E. S. Stoyanova, L. A. Shvaiko, O. E. Chernaya, V. M. Sheludko and others. In conditions of financial instability of the national economy, the volatility of transformation processes, the emergence of financial and economic imbalances and uncertainty begins. Consequently, the efficiency of the functioning of the financial system, both at the macro and micro levels, is unsatisfactory and in modern conditions is characterized by numerous shortcomings, problems and contradictions. For the effective functioning of enterprises, it is necessary to increase the level of their financial security. Improper attention to the process of managing financial security in an enterprise leads to the emergence and development of crisis phenomena, complicates the process of getting out of them and hinders the process of economic growth of enterprises. In addition, in conditions of a low level of financial security, the financial stability, competitiveness and financial independence of business entities are deteriorating. Therefore, the key to the progressive development of the enterprise and the main prerequisite for its stable operation is the development of an effective system for assessing the level of financial security of the enterprise, the study of the main risks, dangers and threats that can affect the state of its financial security, and subsequently the formation of a strategy for managing the financial security of the enterprise. Therefore, the problem of managing the financial security of a business enterprise remains relevant. The purpose of writing this article is a theoretical substantiation of the main threats to the financial security of enterprises and the advisability of introducing the necessary measures to minimize existing risks and threats. The subject of the study is a set of theoretical and methodological approaches to assessing the level of enterprise security and identifying ways to strengthen it.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121717135","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-31DOI: 10.31470/2306-546x-2023-56-65-76
Anatolii Shuhalii
The war that Russia started against Ukraine more than a year ago, which is the largest in scale since World War II, continues in Ukraine. Starting from February 24, 2022, martial law has been introduced in Ukraine. In connection with this, Ukraine has faced a number of issues that require careful study, immediate operational resolution, and state regulation. The foreign economic activity of enterprises under conditions of martial law has a certain specificity. Throughout the full-scale war, the country's economy has suffered enormous losses, which continue to accumulate. A detailed analysis of the current situation and the factors that affect it plays a significant role in stabilizing and restoring the economy, and based on the conclusions drawn, prompt state regulation of foreign economic activity is essential to ensure national security. State regulation of foreign economic activity is aimed at protecting Ukraine's economic interests, as well as the rights and legitimate interests of foreign economic activity entities. Currently, foreign economic activity should ensure national security without exaggeration. In modern conditions, when some budget-forming enterprises of the state are destroyed or damaged, part of the territory is occupied, and another is constantly shelled in the combat zone, international logistics routes for export and import of goods and logistics centers for supply and storage of goods are disrupted, the energy system is experiencing unprecedented destruction, some international transport corridors are closed, and others work with significant overload, state regulation of foreign economic activity of enterprises is of great importance. At the same time, it is important to create favorable conditions for enterprises operating in conditions of combat and restrictions. State regulation of foreign economic activity should provide their protection and support, including by reducing bureaucratic obstacles, accelerating customs clearance procedures, and simplifying rules for the export and import of goods. These measures will help enterprises maintain competitiveness in crisis conditions and strengthen their positions in the international market.
{"title":"Current trends and problems of foreign economic activities of enterprises in the context of a military state","authors":"Anatolii Shuhalii","doi":"10.31470/2306-546x-2023-56-65-76","DOIUrl":"https://doi.org/10.31470/2306-546x-2023-56-65-76","url":null,"abstract":"The war that Russia started against Ukraine more than a year ago, which is the largest in scale since World War II, continues in Ukraine. Starting from February 24, 2022, martial law has been introduced in Ukraine. In connection with this, Ukraine has faced a number of issues that require careful study, immediate operational resolution, and state regulation. The foreign economic activity of enterprises under conditions of martial law has a certain specificity. Throughout the full-scale war, the country's economy has suffered enormous losses, which continue to accumulate. A detailed analysis of the current situation and the factors that affect it plays a significant role in stabilizing and restoring the economy, and based on the conclusions drawn, prompt state regulation of foreign economic activity is essential to ensure national security. State regulation of foreign economic activity is aimed at protecting Ukraine's economic interests, as well as the rights and legitimate interests of foreign economic activity entities. Currently, foreign economic activity should ensure national security without exaggeration. In modern conditions, when some budget-forming enterprises of the state are destroyed or damaged, part of the territory is occupied, and another is constantly shelled in the combat zone, international logistics routes for export and import of goods and logistics centers for supply and storage of goods are disrupted, the energy system is experiencing unprecedented destruction, some international transport corridors are closed, and others work with significant overload, state regulation of foreign economic activity of enterprises is of great importance. At the same time, it is important to create favorable conditions for enterprises operating in conditions of combat and restrictions. State regulation of foreign economic activity should provide their protection and support, including by reducing bureaucratic obstacles, accelerating customs clearance procedures, and simplifying rules for the export and import of goods. These measures will help enterprises maintain competitiveness in crisis conditions and strengthen their positions in the international market.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122527750","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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